《基于环境责任的企业业绩评价研究》由会员分享，可在线阅读，更多相关《基于环境责任的企业业绩评价研究（48页珍藏版）》请在金锄头文库上搜索。
1、中南民族大学硕士学位论文 I摘 要 企业业绩评价（Performance Evaluation）作为企业管理的重要组成部分， 可以为企业各利益相关者提供决策依据， 有利于促进企业改善经营管理,提高经济效益，增强企业核心竞争力。西方(欧美)国家企业业绩评价体系大致经历了三个阶段，即（1）以简单成本和标准成本为代表的早期的成本业绩评价阶段(19 世纪初至 20 世纪初)； （2）以投资报酬率为主要内容的美国杜邦财务分析体系和亚历山大沃尔提出的综合比率评价体系即沃尔比重法为代表的传统的财务业绩评价阶段(20 世纪初至 20 世纪 70 年代)；（3）以经济增加值、平衡计分卡等为代表的现代的综合业绩评
2、价阶段(20 世纪 80 年代至今)。相对于西方国家而言，我国企业业绩评价体系的研究比较晚，重视程度也不够。国内对于业绩评价的实践方面的运用，一直是以政府部门颁发的相关政策文件为参考标准，我国现行的作为制度颁布的是财政部、人事部、国家经贸委、国家计委四部委于 1999 年 6 月联合发行、并于 2002 年修订的国有资本金效绩评价规则和国有资本金效绩评价操作细则。 无论是西方还是国内，到目前为止，企业业绩评价都偏重于企业自身的财务 利益，没有全面体现科学发展观的要求，对全面、协调、可持续发展的战略始终 强调不够，都没有对企业环境信息进行充分披露，没有明确提出将企业的环境责 任单独地作为业绩评价
3、指标体系的一个层面，没有反映节约资源、保护环境的要 求，只考虑了企业的经济效益和社会效益，未考虑企业生产经营活动的外部不经 济性产生的环境效益， 不符合可持续发展的要求， 因此建立一套符合企业成长的，能促使企业业绩提高的融入环境因素的企业综合业绩评价体系势在必行。本文正是基于这样的出发点，从环境责任的视角对现有企业业绩评价进行了有益探索，力图构建基于环境责任的企业业绩评价体系，以全面评价企业的经济效益、社会效益和环境效益。 依此思路，本文首先对环境责任展开了论述，意在为基于环境责任的企业业绩评价体系的构建作铺垫，以达到“抛砖引玉”之目的。企业环境责任是指企业在生产经营过程中，在谋求自身利益和股
4、东利益的同时，应当兼顾其他利益相关者的利益需要，自觉履行起保护环境的社会责任，促进经济社会的可持续发展。随着环境恶化的加剧，环境责任已经成为企业社会责任中的一个令企业十分困扰但又无法回避的重要内容，对此本文重点探讨了企业承担环境责任的必要性与可行性。 构建基于环境责任的企业业绩评价体系有三种思路可供选择，即思路一：仍然采用现有的业绩评价体系，但从会计报表中得到的财务数据已经考虑了环境因基于环境责任的企业业绩评价研究 II素，是财务业绩和环境业绩综合后的评价结果；思路二：在现有的业绩评价体系中增加反映环境效益的评价指标；思路三：建立全新的环境业绩评价体系，将环境业绩评价体系和现行的会计报表中反映
5、出来的业绩评价体系（即财务业绩评价体系）结合起来，构建出一套综合的业绩评价体系。经分析，笔者认为思路三是构建基于环境责任的企业业绩评价体系的理想选择。 财务业绩评价是按照统一的国家会计准则计算得到的，因而具有较强的可比性、一致性，而环境业绩评价（即上文思路三中的第二步）才是影响综合业绩评价结果的关键因素，而环境业绩评价指标体系则是其中的重点和难点。企业环境业绩是指企业从事环境管理过程中在节约资源和治理污染等方面取得的环境保护效率和效果，包括企业为自身以及社会环境保护所做出的贡献。企业环境业绩评价是指对企业是否实现环境目标的评价，即在可持续发展的战略下，企业管理当局为实现企业环境业绩与财务业绩双
6、赢的目标，对企业经营活动所造成的环境影响做出一种综合评判，旨在以持续的方式向管理当局提供相关和可验证的信息，以确定企业的环境业绩是否符合管理当局所制定的标准的内部过程和管理工具。 关键词：企业业绩评价；环境责任；环境业绩评价；环境评价指标 中南民族大学硕士学位论文 IIIAbstract Evaluation of enterprise performance (Performance Evaluation) as a business management an important component of the enterprise can provide the various sta
7、keholders in decision-making based on the promotion of enterprises to improve management, enhance economic efficiency, and enhance the core competitiveness of enterprises. West (Europe and the United States) a State enterprise performance evaluation system in general has gone through three stages, n
8、amely (1) by a simple cost and standard cost represented the cost of evaluating the performance of early stage (the early 19th century to the early 20th century); (2) return on investment as the main content of the financial analysis system of the United States Du Pont and Alexander Waldo made a com
9、prehensive evaluation system that is the ratio of wall law on behalf of the proportion of the traditional financial performance evaluation phase (the early 20th century to the 20th century, 70s); (3 ) in economic value added, on behalf of the Balanced Scorecard for the modern stage of the comprehens
10、ive performance evaluation (the 20th century, the 80s to present). Compared to western countries, Chinas enterprise performance evaluation system for the study of comparative lateness of the hour, not enough attention. Internal performance evaluation for the use of the practice has been based on the
11、 relevant government departments issued a policy paper as a reference standard, our current system as it is promulgated by the Ministry of Finance, Ministry of Personnel, the State Economic and Trade Commission, the State Planning Commission, the four ministries in 1999 jointly issued in June and am
12、ended in 2002, “Performance evaluation of state-owned capital rules” and “performance evaluation of state-owned capital rules for the operation.” The West or whether it is domestic, so far, companies have focused on evaluating the performance of the enterprises own financial interest, does not fully
13、 reflect the requirements of the scientific concept of development of comprehensive, coordinated and sustainable development strategies have always stressed enough, none of the business environment full disclosure of information, has not specified the environmental responsibility of enterprises as a
14、 separate performance evaluation index system, a level, does not reflect the resource conservation, environmental protection requirements, only taking into account economic and social benefits of enterprises, production and operation does not take into account activities of the external environmenta
15、l benefits, do not meet the requirements of sustainable development, so 基于环境责任的企业业绩评价研究 IVthe establishment of a growth in line with the enterprise will enable the integration of enterprise performance to improve corporate environmental performance evaluation system must be integrated. This article
16、is based on the starting point, from the perspective of environmental responsibility performance evaluation of existing enterprises have been useful to explore, trying to build a business based on environmental responsibility performance evaluation system to a comprehensive assessment of corporate economic, social and environmental benefits. And so thinking, the paper first began on environmental responsibility, is intended for corporate environmental responsibility based on the
